NDAC 3-03-01-04
Exceptions
Cite as N.D. Admin. Code ยง 3-03-01-04
The board shall consider exceptions to the continuing education requirements for reasons including
military service, retirement, and circumstances beyond the accountant's reasonable control.
Nonresident accountants are exempt from the requirements of article 3-03 if they verify that they meet
the continuing education requirements of their jurisdictions of residence, provided the board considers
those continuing education requirements to be substantially equivalent to those of this state.
Nonresident accountants practicing public accountancy in North Dakota shall meet the public practice
continuing education requirements of their jurisdictions of residence.